Shue Music Company is considering the sale of a new sound board used in recording

studios. The new board would sell for $$24,100,$ and the company expects to sell $1,580$ per

year. The company currently sells $1,930$ units of its existing model per year. If the new

model is introduced, sales of the existing model will fall to $1,600$ units per year. The old

board retails for $$22,500.$ Variable costs are $53$ percent of sales, depreciation on the

equipment to produce the new board will be $$1,395,000$ per year, and fixed costs are

$$3,100,000$ per year. If the tax rate is $23$ percent, what is the annual OCF for the project?

Note: Do not round intermediate calculations and round your answer to the nearest

whole number, e$.$g$.,32.$